Summary: | 碩士 === 國立中正大學 === 財經法律系研究所 === 105 === With the progress of national economy, the promotion of social welfare and the enhancement of corporate social responsibility, the charitable trust is also developing rapidly in recent years. From the beginning till now, we can find many leaks of the present legal system and the deficiency in the actual operation of our charitable trust system. However, there are no any improvement of relevant legal norms yet.
In order to pursue a more complete charitable trust system, this thesis will review the current legal system of charitable trust. This thesis will also analyze the advantages and disadvantages of the relevant legal norms of charitable trust in our country by referring to the legislation and the practical operation of foreign countries, including Britain, the United States and Japan.
Furthermore, to discuss the future revision and improve the actual operation of charitable trust, this thesis will analyze the statutes of our charitable trust, including how to establish the charitable trust, interested parties, the operation and dissolution process. The analysis will focus on the current conditions of our charitable trust, such as the number of charitable trust, property sources and usages, management fees and information disclosure.
Through the research of this thesis, hope that we can improve the relevant norms and practical operation of our charitable trust and therefore create a better charitable trust system so that the public trust can be developed and innovated forever.
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